Institucionalização de novas práticas de controles de gestão: forças que potencializam ou comprometem o processo nos pequenos empreendimentos

Abstract

Este estudo objetiva analisar as forças que potencializam e/ou comprometem o processo de institucionalização de novas práticas de controles de gestão em pequenos empreendimentos. Trata-se de estudo de caso múltiplo, descritivo, qualitativo, realizado com base na teoria institucional e no modelo de Tolbert e Zucker (1999). Transcrição das entrevistas, análise documental e observação foram submetidos à análise de conteúdo com auxílio do software Atlas.ti 8.0®. Os resultados revelaram que, além das pressões externas decorrentes do mercado e legislações específicas, houve a presença do poder hierárquico impulsionando a mudança. Porém, fatores de resistência interna podem comprometer o processo. Das empresas estudadas, uma conseguiu superar a resistência inicial e implementou a mudança, enquanto outra precisou interromper o processo. Deduz-se que os fatores que potencializam e/ou comprometem a mudança possuem intensidade diferenciada, variando conforme o contexto organizacional. Gerenciar fatores internos de forma holística pode contribuir para sanar possíveis resistências de forma preventiva.

Compliance of Management Practices Instituted in the Third Sector Based on Governance Guidelines Established by Brazilian Organizations

“…Maciel and Moura [12] also highlight efficiency, stability, reputation and their impacts on the fundraising process in non-profit organizations. According to these results, O'Rourke [27], Neves and Gómez-Villegas [31], Suykens et al [32], and Bueno, Angonese and Gomes [35] explain the behavior of organizations from the perspective of institutional theory and highlight the market pressures and the tendency for companies to act according to the norm. In this logic, Andersson and Self [25] and Dey and Teasdale [26] conclude that the sustainability of non-profit entities is increasingly linked to compliance with rules, norms and social values.…”

“…The consideration and importance of cognitive systems and symbolic meaning for the study of organizations that the institutionalism approach took on, starting in the 1970s, Hoque [34] highlights that institutional theory involves qualitative methodology and has a focus on understanding specific accounting practices, a fact that allows the researcher to better understand the institutional sector, including how accounting practices are developed, experienced and/or abandoned. From the perspective, Bueno, Angonese and Gomes [35] accrescent that institutionalism has caused a break with the conventional way of thinking about the organizational structure, it requires consideration of the influence of the environment and the role of culture in the formation, improvement and similarity of organizations. Institutional theory has been used to explain accounting from a management perspective and "presents a different approach to studies on changes in management accounting" [36] (p. 8).…”

Adequacy of Management Practices in Social Organization in the Health Area in Face of Compliance Guidelines Established by Brazilian Organization

“…Maciel and Moura [12] also highlight efficiency, stability, reputation and their impacts on the fundraising process in non-profit organizations. According to these results, Suykens et al [35], Neves and Gómez-Villegas [51], O'Rourke [47] and Bueno, Angonese and Gomes [54] explain the behavior of organizations from the perspective of institutional theory and highlight the market pressures and the tendency for companies to act according to the norm. In this logic, Andersson and Self [45] and Dey and Teasdale [46] conclude that the sustainability of non-profit entities is increasingly linked to compliance with rules, norms and social values.…”

“…The consideration and importance of cognitive systems and symbolic meaning for the study of organizations that the institutionalism approach took on, starting in the 1970s, Hoque [53] highlights that institutional theory involves qualitative methodology and has a focus on understanding specific accounting practices, a fact that allows the researcher to better understand the institutional sector, including how accounting practices are developed, experienced and/or abandoned. From the perspective, Bueno, Angonese and Gomes [54] accrescent that institutionalism has caused a break with the conventional way of thinking about the organizational structure, it requires consideration of the influence of the environment and the role of culture in the formation, improvement and similarity of organizations. Institutional theory has been used to explain accounting from a management perspective and "presents a different approach to studies on changes in management accounting" [55] (p. 8).…”